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Assuming the bottle will be a 100ml PET bottle.

The formula we will be speaking of


is Amul Masti Spiced Butter Milk found in this
website http://www.amul.com/products/amul-mustispicedbuttermilk-info.php.
Its ingredients are Pasteurized double toned milk, milk solids, common salt,
spices and condiments, pasteurized water, permitted stabilizer, zx Probiotic

bacterial culture
I will further assume that the raw material prices are at MRP. This is why my answer will be
a ballpark answer. Since *INSERT COMPANY NAME* is a huge company with a market
cap. of *INSERT VALUTAION OF YOUR COMPANY* dollars. The prices they must
purchase their raw material for must be a quarter of any other company due the volume and
the ability for them to have manufacturers close to where the raw materials are actually
grown or produced.
The price of one bottle also depends on the amount of liters produced in a day. Since
overhead is a factor in the production, the more amounts of liters that can be produced in
one day, the less impact overhead has on the total price.
Assumption: Fixed costs have been ignored for time being.
Ok let's start with the raw materials:
Milk: in Delhi the price of 1 liter of Double Toned Milk is Rs. 34
(http://www.motherdairy.com/MotherDairyImageLib/2_Products/Milk/price.pdf)
Common Salt or Brine Solution : You'd need approximately 100 liters of this stuff to make
the formula salty. Assuming price of

Caramel Color: 40 lbs at $0.74 per lbs. This is a guess, you might need less or you might
need more. But 40 lbs is a lot for 750 gallons.
Phosphoric Acid: I do not have a price for this product since I never worked with it,
however, I saw online that Page on coca-colahellenic.com each 250 ml of coke contains
43mg of PA. Meaning that for every 12 oz bottle you have 60mg. You'd need 6kg for a 750
gallon batch. Most of these products are heavily used in the market, so I'll price it the same
as citric acid which is around $3.00 per lb (heavily conservative figure).
Natural Flavors: I don't really know what flavors go into this product, however, for each 750
gallon batch you don't need more than around 18 lbs of flavor. If you use more than 1 flavor,
you'd have to divide 18 by such amount. If three flavors, it'd be 6 lbs for each flavor. The
market for natural flavors is around $10.00 to $20.00 per lbs.

Caffeine: Coca-Cola Classic has approx. 34 mg of caffeine. You'd need 3kg for a 750 gallon
batch. Each kg of caffeine goes for about $3.00 per kg.
Apart from the recipe you'd need the packaging components. In this case you'd need a 12 oz
tin can, which weighs about 17 g How much does a can of regular soda weigh? - Yahoo
Answers. Current tin prices are around 8.85 per lbs so each can would cost around $0.33. If
the cans come in a box, that box would run for about $0.30 cents and would hold about 12
cans or so.
Here is the final formula:
Carbonated Water: 650 gal x $0.02 = 15.28
High Fructose Corn Syrup: 100 gal x $3.15 = 315
Caramel Color: 40 lbs x $0.74 = 29.60
Phosphoric Acid: 6kg x $3.00 = 18.00
Natural Flavors: 18lbs x $20.00 = 360
Caffeine: 3kg x $3.00 = 9.00
12 oz tin can: 8,000 (for 750 gallon batch) x $0.33 = 2,640
Cardboard Case (12 bottles per case): 667 x $0.30 = 200
Total Ballpark for 750 gal: 4,000
Price per Bottle: 4,000 / 8,000 = $0.50
Add Overhead, say $0.10 per bottle = $0.60
Add shipping, say another $0.05 per bottle = $0.65
Let's now take into consideration that Coke can obtain the raw material 3/4 cheaper than
any manufacturer in the USA.
$0.65 x 25% = $0.1625 for every 12 oz bottle.
Perhaps you could also look in their 10-k filling, more specifically in their financials for Cost
of Goods Sold which might give you a better idea of how much the raw material costs.

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